Ms Eileen Creedon:

I understand that it has not compelled me but it has been long-established practice and this section has been quoted on previous occasions when our office has been here by invitation where we have indicated clearly that we will not discuss live cases. There is very good reason for that. Section 3 deals with the solicitor-client privilege which is a very important matter. Section 5 deals with live matters before the courts. While we are not in compellability mode, I submit that these have been invoked before in similar circumstances where we have been here by invitation and have been accepted by this committee on previous occasions. If it is a case that the committee wishes to go into compellability mode with me, that is another issue but I am compelled to adhere to these sections because of my overriding duty to the taxpayer to pursue this remedy in these circumstances.